<SEC-DOCUMENT>0000950142-24-001733.txt : 20240731
<SEC-HEADER>0000950142-24-001733.hdr.sgml : 20240731
<ACCEPTANCE-DATETIME>20240627163015
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950142-24-001733
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240627

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RED ROBIN GOURMET BURGERS INC
		CENTRAL INDEX KEY:			0001171759
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				841573084
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1229

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10000 EAST GEDDES AVENUE
		STREET 2:		SUITE 500
		CITY:			ENGLEWOOD
		STATE:			CO
		ZIP:			80112
		BUSINESS PHONE:		3038466000

	MAIL ADDRESS:	
		STREET 1:		10000 EAST GEDDES AVENUE
		STREET 2:		SUITE 500
		CITY:			ENGLEWOOD
		STATE:			CO
		ZIP:			80112
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>VIA EDGAR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">June 27, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Office of Trade &amp; Services</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Attention: Abe Friedman and Lyn Shenk</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 3in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

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  <TD STYLE="width: 5%"><B>Re:</B></TD>
  <TD STYLE="width: 95%"><B>Red Robin Gourmet Burgers, Inc.</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD><B>Form 10-K for Fiscal Year Ended December
31, 2023</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD><B>File No. 001-34851</B></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dear Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Red Robin Gourmet Burgers, Inc. (the &#8220;<U>Company</U>,&#8221;
&#8220;<U>we</U>,&#8221; &#8220;<U>our</U>&#8221; or &#8220;<U>us</U>&#8221;) hereby transmits the Company&#8217;s response to the comment
letter received from the staff (the &#8220;<U>Staff</U>&#8221;) of the U.S. Securities and Exchange Commission (the &#8220;<U>Commission</U>&#8221;),
on June 20, 2024, regarding our Form 10-K for Fiscal Year Ended December 31, 2023, File No. 001-34851, filed on February 28, 2024.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">For the Staff&#8217;s convenience, we have repeated below the Staff&#8217;s
comment in bold, and have followed the Staff&#8217;s comment with the Company&#8217;s response.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Form 10-K for Fiscal Year Ended December 31, 2023</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Item 7. Management's Discussion and Analysis of Financial Condition
and Results of Operations Key Performance Indicators and Non-GAAP Financial Measures, page 26</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>1.</B></TD><TD><B>Please revise to present your non-GAAP financial measures after your comparison of fiscal year results on a GAAP basis to provide
equal or greater prominence to GAAP. </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">Response: The Company acknowledges the
Staff&#8217;s comment, and in its future filings, the Company will revise the presentation of its non-GAAP financial measures such that
the non-GAAP financial measures appear after our comparison of the most directly comparable measures prepared on a GAAP basis, in order
to provide equal or greater prominence to the corresponding GAAP measures.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Financial Statements</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>1. Description of Business and Summary of Significant Accounting Policies</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>(c) Immaterial Restatement of Prior Period Financial Statements, page
49</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>2.</B></TD><TD><B>We note you present the impacts to your &quot;other non-GAAP information&quot; as a result of an error correction, this would appear
to be reflective of a non-GAAP measure presented in the notes to your financial statements. Refer to Item 10(e)(1)(ii)(C) of Regulation
S-K. Please advise or revise to remove the measure from your future periodic and annual filings.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">Response: The Company acknowledges the
Staff&#8217;s comment, and in its future filings, the Company will remove the discussion of &#8220;Other Non-GAAP Information,&#8221;
including the presentation of Adjusted EBITDA, from the notes to the financial statements, to ensure compliance with Item 10(e)(1)(ii)(C)
of Regulation S-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in">We thank the Staff for its review of the foregoing.
If you have further comments, please feel free to contact our counsel, David S. Huntington, by email at <U>dhuntington@paulweiss.com
</U>or by telephone at (212) 373-3000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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  <TD>&nbsp;</TD>
    <TD COLSPAN="2">Sincerely,</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 55%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
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<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
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  <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">/s/ Todd Wilson</P>

</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
    <TD><P STYLE="margin: 0; font: 10pt Times New Roman, Times, Serif">Name:&nbsp;</P></TD>
  <TD><P STYLE="margin: 0; font: 10pt Times New Roman, Times, Serif">Todd Wilson</P></TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
    <TD><P STYLE="margin: 0; font: 10pt Times New Roman, Times, Serif">Title:</P></TD>
  <TD><P STYLE="margin: 0; font: 10pt Times New Roman, Times, Serif">Chief Financial Officer</P></TD>
  <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">cc:</FONT> <FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Paul, Weiss, Rifkind, Wharton&nbsp;&amp; Garrison LLP</FONT></P>

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